The Worthington advance. [volume] (Worthington, Minn.) 1874-1908, 1887-03-24

tate shal! De collected and enforced ~ taxes on
such tax sale Of such right title interest or e..
Iate. or the successor in interest Of such pur.
CHASER shall acquire, take. hold or be subrogated
person holding the same under or from the rail-
road company. And said purchaser at such sale
or his successor in interest, shall have the right
TO 90 any and every act or thing which the said
person holding such right, title. interest or es-
tate under such railroad company might could
or should do or have done in order to be entitled
10 perfect title or deed Of such lands. And ON
performance the purchaser at such tax sale or
ms successor in interest shall be entitled to .
deed of such lands from the railroad COMPANY
holding the legal title thereto.
provided always. that the right Of redemption
from such tax sale shall exist as in other case,
OF the purchase of real property at tax sales.
AND provided further. that the purchaser of any
such lands or of such right, title interest or es-
tate in such lands sold for delinquent taxes. or
as forfeited to the state. shall acquire, and shall
only acquire, by virtue of such purchase, such
rights and interests as belong the person hold.
Ing or claiming under the railroad company az
aforesaid. and the right to be substituted in the
place OF such holder or claimant under the rail-
road company. and as the assignee Of all his in
terests and rights to all intents and purposes:
and upon the production to the proper officer Of
such railroad company Of the tax certificate OBJ
tanned on the purchase at such tax sale; in case
said lands have not been redeemed, such pur-
chaser at SUCH tax sale, or his successor In in
terest, shall have the right to make any pay
ment of principal or interest due or 20 grow due
Ut any upon or on account of such lands to said
AAAtOAA COLupduy. DIS Tie assignee OF the T1gltS
OF the person purchasing, holding or claiming
under the said railroad company prior to the re-
demPtion Of such lands. In case the holder I'M.
der the railroad company shall fail to redeem
such lands within the time allowed by law, and
at the same time also pay to the treasurer Of the
county in which such lands lie for the use Of
the holder of such tax certificate, all payments
OF principal and interest, if any, by him made to
said railroad company, on account of said lands,
with interest from the time they were so made
at twelve Q2) per cent per annum. then the
holder owner of RIlch Certificate ho
receipt OF his tax deed thereupon duly given,
and the filing of certified copy Of the same
with the land commissioner or proper officer Of
such railroad company. shall be entitled to
ceive. and the said land commissioner or proper
officer OF such railroad company shall
ecute to him. such deed or contract, or
such evidence of sale or of right to said
lands, as was issued TO the original purchaser,
holder or claimant under the railroad company.
to. and with the like force and effect as such
original contract or evidence of sale or right to
such lands and in lieu Of such original contract.
cert1hcaJe or evidence OF sale.
SEC. 2. That whenever any special stock or
land stock, or any other writing or instrument
whatever, is or has been issued by any railroad
company to any person or persons with view
or intention to thereby grant or transfer or
secure 10 the person to whom such stock or in
strpment is issued or delivered, any interest.
right. title or estate In or to any lands held by
such railroad company. the right, title, interest
or estate of such person holding such special
stock, stock bond writing or instrument in or
to the lands to which such stock or writing is
applicable or refers, shall be held and cOnsid-
cred within the purview of this act subject to
taxation, and shall be taxable and taxed as
aforesaid
SEC. g. In case the tax title of the purchaser
at any tax sale of any such lands or inter- st on
lands referred to IN this act or OF his sue
cessor in interest. shall be held or adjudged in
valid for any reason, then in such case the
holder of such tax certificate shall be entitled to
which such taxes were paid the amount of such
taxes so paid, with interest thereon at the rate
OF eight 49, per cent per annum.
SEC a. In the assessment or taxation Of such
lands or OF any interest or estate in such lands
or in any OF the proceedings to collect or enforce
such tax, it shall not be necessary to state the
lands or OF such interests assessed; but it shall
in all such proceedings be sufficient to describe
or refer to such owner or owners as unknown"
and in all such proceedings 70 assess or tax or to
enforce any tax OH or against such lands or in
terests, the burden Of proof shall be on the per-
son claiming or alleging that such tax is invalid
allege il his answer and to show on trial. the
particular facts establishing such invalidity or
illegality.
arc exempt from taxation for any reason, it shall
be incumbent on and necessary for the person
attempting to establish such defense to allege
be any facts within the knowledge of the person
setting up such defense, showing or tending to
show, or which might show, that such lands or
any estate or interest therein have been bar
gained, sold or transferred to any person whose
property is not by the laws of this state exempt
from taxation, it shall be incumbent on such
person to set up and prove such facts paruicu-
larly. The answer in every such case shall be
duly verified. And If any person verifying such
answer shall wilfully misstate any matter or
facts in the veritcation he shall be guilty of the
crime OF perjury, and the judge court before
whom such action or proceeding is tried shall
have the power to require the answer or verif-
cation to be made more full and particular, aud
in default thereof to strike out the same. On any
such trial the burden shall be on any person
claiming that such lands or interests are exempt
from taxation to show that the railroad COM
pany to which they were granted had not sold
or transferred such lands or any estate
or interest rest therein at or prior to the
assessed. The assessment or levy of such tax
shall be prima facie evidence Of its legality, and
the lands or interests taxed were subject to tax.
alton at the time such tax was levied.
SEC. 3. 1t shall be proper for the proper as
sessing officer or officers OF any county or subdi-
vision of the state in which any of the lands re-
ferred to in this act lie, for the year one thou
sand eight hundred and eighty-seven 1850,
and any subsequent year during which the ques-
tion Of the taxability of such lands or interests
sessmcnt or taxation in such county or subdi-
vision of the state, to fix such rates as to
raise the sum required to be raised for any gen.
eral or special purpose as il the lands or inter-
ests referred to in this act were not taxed for
such year, and so that the tax or sum levied on
the other property OF such county or subdivision
OF the state shall be sufficient to meet all sums
to be raised by tax for that year.
Provided, That the lands or interests In this
act referred to shall be assessed and taxed as
other property in such county subdivision of
the state, and shall be collected as such taxes
SEC. 6. If any railroad company shall issue
any land stock special stock bond, any
tifcatc, contract or writing conveying, granting
or giving to the holder thereof any interest,
estate, right or title in or to any lands held by
said company and exempted from taxation az
aforesaid, and shall fail within sixty davs after
the issuance of such certificate. stock. contract
or writing TO report the same to the land COM
missioner or auditor OF this state; or. if having
heretofore issued such contract special stock
bond. certificate writing. shall fail to report
the same within sixty (GO days after the pass
age OF this act, the failure so to report shall be
held to be and to operate as forfeiture by said
company of its corporate franchises and privi-
leges and the attorney general Of the state shall
its charter and franchises declared forfeited.
SEC. Z. In all cases where any railroad lands
referred to in this act have been sold prior to the
Is: dav Of January, / 357. to actual settlers who
use the same for farm purposes and VINO bought
the same in good faith from any railroad COM
pany. under the belief that the same were FREQ
from taxes at the time OF their purchase, all
taxes for which said lands might be liable prior
to such purchase shall not be lien upon said
SEC g. This act shall take effect and be in
force from and after its passage.
Approved March LIST. 1887.
AN ACT to define the liabilities Of railroad CON-
panies in relation to damages sustained by
their EN- pioyees.
Be it enacted by the Legislature OF the State Of
Minnesota:
SECTION l. Every railroad corporation own
ing operating a railroad in this state shall be
liable for all damages sustained by any agent or
servant thereof by reason Of the negligence OF
any other agent or servant thcreof-without con-
tributory negligence on his part, when sns-
tanned within this state: and,no contract. rule or
regulation between such corporation and any
agent or servant shall impair or diminish such
liability.
Provided. That nothing in this act shall be so
construed render any railr0ad cnmnany La